What Expenses Can I Claim as Self-Employed in Ireland?

Getting your expense claims right is one of the most effective ways to reduce your self-employed tax bill. Revenue allows deductions for expenses incurred "wholly and exclusively" for the purpose of your trade or profession.

Common Allowable Expenses

• Materials and stock: Cost of goods sold, raw materials
• Motor expenses: Fuel, insurance, motor tax, repairs (business proportion). Alternatively, claim Revenue-approved civil service mileage rates.
• Office and premises costs: Rent, rates, utilities, cleaning, security
• Phone and broadband: Business proportion of bills
• Professional services: Accountant fees, solicitor fees, insurance premiums
• Marketing and advertising: Website costs, print advertising, business cards
• Travel and subsistence: Business travel (not commuting), overnight stays at Revenue-approved rates
• Staff costs: Wages, employer PRSI, pension contributions
• Bad debts: Debts you have written off as uncollectable
• Use of home as office: Revenue accepts a reasonable proportion of household costs (heating, electricity, broadband)

Capital Allowances

Capital expenditure (equipment, computers, vehicles, furniture) is not deducted in the year of purchase. Instead, you claim 12.5% per year over 8 years as a capital allowance.

What You Cannot Claim

Personal expenses, entertainment (with very limited exceptions), fines and penalties, the personal element of mixed-use expenses, and capital expenditure (which goes through capital allowances instead).

Disclaimer: This information reflects the 2026 tax year. Tax rules change annually following the Budget. Check Revenue.ie for the latest rates and thresholds. This guide is for informational purposes only and does not constitute tax advice.